Notes to SEFA
Accounting Policies: The expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: Y
Rate Explanation: Hartford Community Mental Health Center, Inc. d/b/a Hartford Behavioral Health has elected to use the 10 percent de minimis cost rate as allowed under the Uniform Guidance